Provizioane: semnificație economică și tratament contabil

Abstract

The research paper explores the importance of managing provisions in the context of financial entities, highlighting their significant impact on financial information transparency, effective risk management and responsible resource planning. By complying with accounting regulations and deep understanding of provisions, entities can ensure a correct and complete presentation of their financial situation, contributing to long-term stability and sustainability. The paper also proposes suggestions for promoting compliance with fundamental accounting principles, such as prudence and cost of entry valuation, in the Republic of Moldova, in order to strengthen the quality of financial information and stability of entities. CZU: 657.41/.45(478); JEL: M41; DOI: https://doi.org/10.53486/issc2024.79